Facts and figures about UK taxes, benefits and public spending.
Income distribution, poverty and inequality.
Analysing government fiscal forecasts and tax and spending.
Analysis of the fiscal choices an independent Scotland would face.
Case studies that give a flavour of the areas where IFS research has an impact on society.
Reforming the tax system for the 21st century.
A peer-reviewed quarterly journal publishing articles by academics and practitioners.
|
Type: Journal Articles Authors: Andrew W Dilnot and Steven Webb ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 10, No. 2, May 1989
Volume, issue, pages: Vol. 10, No. 2, pp. 38-47
The most dramatic change in the 1989 Budget was a major reform of the structure of employee's National Insurance contributions (NICs). This was the second occasion on which Mr Lawson had tackled this area, having last altered the system in 1985. In section II of this article we describe briefly the development of NICs since 1948. Section III analyses the 1985 reform. In section IV we discuss the problems which were left after 1985, and describe the 1989 reforms. Section V assesses this latest restructuring Search |

